2018 (10) TMI 1562

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....K. Shetty, for the Petitioners. Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Respondents.   ORDER : 1. Heard. Rule. 2. This Petition challenges the show cause notice dated 3rd April 2018 issued by the Additional Director General, DGGI - Zonal Unit Pune. By the impugned notice dated 3rd April 2018, the Petitioners have been called upon to show cause as to why the wheeling ser....

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....ition as prima facie the entire dispute/issue, from the reading of the show cause notice seems concluded. The impugned notice proceeds on the basis of the High Level Committee set up by the Ministry of Finance so as to have clarity in tax matter inter alia with regard to the chargeability to the service tax in respect of wheeling charges i.e. transmission holds it is taxable. This report has been ....

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....een accepted by the Ministry." 4. Therefore, it appears that the impugned notice has itself come to a final conclusion that the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties would not fall within the negative list provided under Section 66D of the Act. Further it also records that the Report of the High Level Committee has ....